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What is “tone at the top”?

Tone at the top is another phrase for the control environment, which is one of the key components of the COSO internal control framework.

The phrase “tone at the top” basically helps define or assess management’s leadership and commitment to creating a culture in the organization that is focused on honesty, integrity, and ethical behavior. The idea is that if management demonstrates these values in their day to day activities, then the rest of the employees within the organization will follow.


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